Katiwa, Anna Kataa2019-09-122022-06-072019-09-122022-06-072019https://ikesra.kra.go.ke/handle/123456789/109Residential rental income Tax compliance has been a crucial subject to researchers in many countries around the globe. In most third world countries house rental taxation has been classified as economic. In Kenya, statistics indicate that less than half of property owners and developers comply with rental income tax requirements. Thus, this study sought to examine the factors affecting residential rental income tax compliance in Kenya Revenue Authority, a case of Machakos County. The study employed a descriptive research design and collected data from a sample of 60 landlords using questionnaires. The data collected was analyzed using descriptive and inferential statistics with the help of Statistical Package for Social Sciences version 20 for evaluation of relation between dependent and independent variables. Multiple regression model was adopted. The study found that tax knowledge significantly influences residential rental income tax compliance by property owners. Based on study finding, this study recommends that KRA should develop training programs to create awareness on residential rental income tax compliance by property owners. The study further established that punitive fines and penalties encourage compliance with residential rental income tax by property owners. The study therefore recommends that the tax authority in Kenya (KRA) should revise its fines and penalties to make them more severe to encourage tax compliance.enReresidentialComplianceMachakosArticle